http://afr.sciedupress.com Accounting and Finance Research Vol. 7, No.

3; 2018

Indonesian Taxpayers’ Compliance: A Meta-Analysis

Ardy1, Ari Budi Kristanto1 & Theresia Woro Damayanti1
1
Faculty of Economics and Business, Satya Wacana Christian University, Indonesia
Correspondence: Ari Budi Kristanto, Faculty of Economics and Business, Satya Wacana Christian University, Jl
Diponegoro no 52-60 Salatiga Indonesia 50711. E-mail: ari.kristanto@staff.uksw.edu

Received: April 8, 2018 Accepted: May 2, 2018 Online Published: May 10, 2018
doi:10.5430/afr.v7n3p29 URL: https://doi.org/10.5430/afr.v7n3p29

Abstract
This research examines the effect of six independent variables: tax socialization, tax knowledge, tax awareness, tax
service quality, tax sanction, and tax audit, on the compliance of Indonesian taxpayers through a meta-analysis of
previous researches on Indonesian taxpayers' compliance from 2006 to 2016. The purpose of this research is to
strengthen the findings of previous research that the variables above affect Indonesian taxpayers’ compliance. This
research obtains empirical evidence that all of the variables above do affect Indonesian taxpayers’ compliance. By
using meta-analysis approach, it is concluded that tax socialization, tax knowledge, tax awareness, tax service quality,
tax sanction, and tax audit have both positive and significant relationship either for individual or institutional tax
payer’s compliance. Theoretically, this research enriches the literature and gives a conclusion for previous researches
about tax compliance in Indonesia, which results were varied. Practically, this research gives a clearer picture to the
government about factors (tax socialization, tax knowledge, tax awareness, tax service quality, tax sanction, and tax
audit) that could be improved to increase tax compliance.
Keywords: meta-analysis, taxpayers’ compliance
1. Introduction
1.1 Problem
Tax compliance is a highly complex phenomenon when viewed from different perspectives, and in the taxation realm
of Indonesia, often causes anxiety in the general society and taxpayers about paying their taxes (Hutagaol, 2007).
Mustikasari (2007) stated that empirically, tax compliance in Indonesia is still low. It suggests that the low tax
compliance hinders the efforts to increase the tax ratio in Indonesia (Nasution, 2009).
Various prior research has already found factors that affect taxpayers’ compliance, which include tax socialization
(Ananda, Kumadji, & Husaini, 2015; Andyastuti, Topowijono, & Husaini, 2013; Ariesta & Suryaningsih, 2013; Ihsan,
2013; Meliala & Inasius, 2015; Pamuji, Mukzam, & Sudjana, 2014; Putra, Handayani, & Topowijoyono., 2014;
Rohmawati & Rasmini, 2012; Sudrajat & Ompusunggu, 2015), tax awareness (Doli & Rusydi, 2014; Eddy &
Carolina, 2015; Kristanty, Khairani, & Fajriana, 2014; Mir’atusholihah, Kumadji, & Ismono, 2014; Pandan, 2014;
Sudrajat & Ompusunggu, 2015; Tampubolon & Pratomo, 2015; Widorini & Nugroho, 2014), tax service quality
(Andyastuti et al., 2013; Ariesta & Suryaningsih, 2013; Jatmiko, 2006; Kundalini, 2015; Kusuma, 2016; Mahardika,
2015; Pandan, 2014; Paramartha & Rasmini, 2015; Puri, 2014; Rajif, 2012; Rohmawati & Rasmini, 2012; Sandi,
2010; Widyastuti, 2015), tax sanction (Aprilina, Made, & Dianawati, 2016; Dharma & Ariyanto, 2014; Hantoyo,
Kertahadi, & Handayani, 2016; Kusuma, 2016; Putra et al., 2014; Tiraada, 2013; Widyastuti, 2015), and tax audit
(Andyastuti et al., 2013; Anjarini, Prasetyo, & Irani, 2012; Aprilina et al., 2016; Mandagi, Sabijono, & Tirayoh, 2014;
Pandan, 2014; Sukmawati, 2015) albeit with variable and different results. These differences will create an
unnecessary difficulty to conclude the factors that affect taxpayers’ compliance of fulfilling their tax duties.
Instead of using survey methods similar to prior research, this research uses a meta-analysis method on previous
research. According to Cooper (1982), meta-analysis is a statistical technique that combines data from previous
similar researches, to create a synthesized result. The purpose of a meta-analysis is to integrate existing research.
1.2 Introduce the Problem
This meta-analysis research focuses on independent variables that are studied at least 3 times in previous researches
whose results are consistent both for individual and institutional taxpayers (Eny, Subroto, Sutrisno, & Irianto, 2015).
These independent variables are tax socialization, tax knowledge, tax awareness, tax service quality, tax sanction,

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and tax audit.

1.3 Effect of Tax Socialization on Tax Compliance
Tax socialization, according to Ananda et al. (2015), is an effort done by the “Direktorat Jenderal Pajak” (Directorate
General of Taxes of Indonesia, hereafter DGT) to provide information and guidance about everything related to
taxation. Good and understandable socialization programs are assumed to increase taxpayers’ motivation in fulfilling
their tax duties. This opinion is in line with Sudrajat and Ompusunggu (2015) that one of the factors that can be
emphasized by the officers in increasing tax compliance is tax socialization through communal counselings, moral
appeals in the forms of billboards and posters, and taxation websites that are accessible to taxpayers.
Meliala and Inasius (2015), Sudrajat and Ompusunggu (2015), Putra et al. (2014), Andyastuti et al. (2013), Ariesta
and Suryaningsih (2013), Pamuji et al. (2014), Rohmawati and Rasmini (2012), and Ihsan (2013), stated in their
researches that socialization has a positive effect on tax compliance. This argument may be formulated as:
H1. Tax socialization has a positive relationship on tax compliance
1.4 Effect of Tax Knowledge on Tax Compliance
Adequate taxpayers’ knowledge, according to Ghoni (2012), consisting of knowledge on general concepts of taxation,
types of taxes that apply in Indonesia ranges from tax subjects, tax objects, tax tariffs, calculation of tax payable,
recording of tax payable, and knowledge of filling the tax report form. This knowledge is not limited to conceptual
understanding based on Law on General Provisions & Tax Procedures (Undang-Undang Perpajakan), Minister of
Finances’ Decree (Keputusan Menteri Keuangan), Circular Letter (Surat Edaran) and Ministerial Decree (Surat
Keputusan) but also includes the technical ability to calculate the sum of tax payable (Supriyati, 2012). Taxpayers
with such knowledge have a higher tendency to fulfill their tax duties. According to Nugroho (2012), such
knowledge correlates with the taxpayers’ ability to behave by taxation policies. Conversely, taxpayers without such
knowledge may not be able to behave appropriately. Therefore, taxpayers’ knowledge on taxation affects whether or
not the taxpayers will fulfill their tax duties.
Previous research showed that tax knowledge has a positive effect on tax compliance (Doli & Rusydi, 2014; Dyah,
Handayani, & Sulasmiyati, 2015; Eddy & Carolina, 2015; Ihsan, 2013; Kristanty et al., 2014; Mir’atusholihah et al.,
2014; Pandan, 2014; Paramartha & Rasmini, 2015; Sudrajat & Ompusunggu, 2015; Tampubolon & Pratomo, 2015;
Widorini & Nugroho, 2014). This argument may be formulated as:
H2. Tax knowledge has a positive relationship on tax compliance
1.5 Effect of Tax Awareness on Tax Compliance
Taxpayers are said to be “aware” if they acknowledge the tax laws and provisions, tax’s roles in funding the nation,
and that tax duty must be conducted according to the provisions; understand the tax’s roles on funding the nation; can
calculate, pay and voluntarily report taxes (Asri & Wuri., 2009). Soemarso (1998) also stated that public’s low tax
awareness is often one of the reasons why tax potential is unable to be reached. Lerche (1980) also argued that tax
awareness often becomes an obstacle in collecting taxes from the public. This indicates that the lack of awareness is
very likely to decrease tax compliance. Taxpayers’ awareness in fulfilling their tax duties is necessary to increase tax
compliance (Jatmiko, 2006).
Previous researches (Andinata, 2015; Doli & Rusydi, 2014; Indriyani & Sukartha, 2014; Jatmiko, 2006; Kundalini,
2015; Muliari & Setiawan, 2011; Muzaki & Kusbandiyah, 2014; Pandan, 2014; Puri, 2014; Putra et al., 2014;
Rohmawati & Rasmini, 2012; Santoso, Susilo, & Sulasmiyati, 2015; Tiraada, 2013) showed that tax awareness has a
positive effect on tax compliance. This argument may be formulated as:
H3. Tax awareness has a positive relationship on tax compliance
1.6 Effect of Tax Service Quality on Tax Compliance
According to Kotler (2005), service is defined as every action or activity that can be offered by an entity to the other,
which is fundamentally intangible and does not affect any ownership. Thus, tax service is an activity provided by the
“Kantor Pelayanan Pajak” (Tax Office) to satisfy taxpayers. Junita and Widiastuti (2008) stated that service quality is
expected level of competitiveness and the control of such competitiveness is to satisfy customers’ wants. Tax officers
are expected to be competent, which in this context refers to their skill, knowledge, and experience in tax policies,
administrations, and laws. Additionally, tax officers are also expected to have high motivation as public servants
(Ilyas & Burton, 2010). According to Risnawati (2009), DGT needs to increase tax service quality so that it complies
with the tax laws to support taxpayers’ compliance of fulfilling their tax duties, helps to reach the government’s goal

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to carry out national development and assures a financially stable government. Through DGT’s Circular Letter
number SE-84/PJ/2011 on Prime Service, several provisions to increase service quality provided by tax officers to
taxpayers are confirmed.
Andyastuti et al. (2013), Kundalini (2015), Sandi (2010), Puri (2014), Rajif (2012), Jatmiko (2006), Kusuma (2016),
Widyastuti (2015), Pandan (2014), Ariesta and Suryaningsih (2013), Rohmawati and Rasmini (2012), Mahardika
(2015), Paramartha and Rasmini (2015), Sukmawati (2015), Ihsan (2013), and Dyah et al. (2015) had empirically
proven that tax service quality has a positive effect on tax compliance. This argument may be formulated as:
H4. Tax service quality has a positive effect on tax compliance
1.7 Effect of Tax Sanction on Tax Compliance
In general, laws and provisions regulate people’s rights and obligations, as well as permissible and prohibited actions.
For those laws and provisions to be obeyed, there must be sanctions for the offenders, and so are the case in tax laws
(Suyatmin, 2004). In taxation laws, there are two types of sanction: administrative and criminal sanctions.
Administrative sanction is applicable if taxpayers violate their duties as in Law number 28 the Year 2007 on General
Provisions and Taxation Procedures. Administrative sanction includes the administration of interests, fines, and tax
increases. On the other hand, criminal sanction includes imprisonment (Rahayu, 2010). Tax sanction is a guarantee
that the provisions in tax laws would be obeyed; therefore it is a way to prevent violations of taxation norms
(Mardiasmo, 2003). Taxpayers will fulfill their tax duties if they view that the tax sanction applied upon violation is a
severe harm. Moreover, Faisal (2009) stated that even though tax sanctions could potentially provide national income,
the primary motivation to apply sanctions is to keep taxpayers fulfilling their tax duties.
Previous researches by Tiraada (2013), Ngadiman and Huslin (2015), Dharma and Ariyanto (2014), Hantoyo et al.
(2016), Pujiwidodo (2016), Rajif (2012), Jatmiko (2006), Utami and Kardinal (2013), Kusuma (2016), Widyastuti
(2015), Putra et al. (2014), Muliari and Setiawan (2011), Andyastuti et al. (2013), Rohmawati and Rasmini (2012),
Aprilina et al. (2016), Santoso et al. (2015), Ariesta and Suryaningsih (2013), Indriyani and Sukartha (2014), Doli
and Rusydi (2014), Suyapto and Lasmana (2014), Muzaki and Kusbandiyah (2014), Warouw, Sondakh, and
Walandouw (2015), Paramartha and Rasmini (2015) showed that tax sanction has a positive effect on tax compliance.
This argument may be formulated as:
H5. Tax sanction has a positive relationship on tax compliance.
1.8 Effect of Tax Audit on Tax Compliance
Based on article 1 clause (25) on Law number 28 Year 2007 on General Provisions and Taxation Procedures, tax
audit is a sequence of activities in collecting and processing data, information and/or evidence that are conducted in
an objective and professional way based on an audit standard to test tax compliance and/or other purposes in
accordance with the tax laws. Such tax audit is expected to increase taxpayers’ compliance in fulfilling their duties.
Audit findings are considered to be both a precious experience for tax officers, and a part of the taxpayers’ learning
curve, so that they may not repeat the same mistake in fulfilling their tax duties (Hutagaol, 2007).
Pandan (2014), Andyastuti et al. (2013), Anjarini et al. (2012), Aprilina et al. (2016), Mandagi et al. (2014), Suyapto
and Lasmana (2014), Ginting (2015), Ihsan (2013), Sukmawati (2015) had empirically proven that tax tax audit has a
positive effect on tax compliance. This argument may be formulated as:
H6. Tax audit has a positive relationship on tax compliance
2. Method
This research uses meta-analysis to combine statistically previous research in obtaining a quantitative synthesis. This
research analyzes previous research on individual and institutional tax compliance in Indonesia from 2006 to 2016.
Secondary data in the form of research articles on tax compliance, published in Indonesia and accessible, are used.
Researches that are included in the meta-analysis all fulfill these criteria: (1) quantitative research about factors that
affect individual and institutional taxpayers’ compliance; (2) independent variables that are included in the analysis
appeared at least three times in all research (Eny et al., 2015); (3) research that studied about individual and
institutional taxpayers’ compliance as the dependent variable.
Data analysis is done quantitatively using meta-analysis method. The analysis procedure follows Fanani (2014).
Relevant statistical reports of each study are transformed into an effect size to be compared and integrated, assuming
that the values used are statistical independence. Values of statistical test results in previous studies are converted
into r statistic using Lyons (1998) equation. After the r statistic values are obtained from each research sample,

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Hunter and Schmidt (1990) argued that three further steps need to be done.
1. The first step is to calculate the mean population correlation (r) from the weighted correlation coefficient
average (r ̅) with sample size (Ni) obtained from total researches reviewed.
∑(Ni ri)
r= ∑ Ni
(1)

2. The second step is to calculate the observed variance (sr) from all correlation coefficients in selected
research samples by using average square error weighted divided by the number of samples.
∑[Ni(ri−r̅)2 ]
r= ∑ Ni
(2)

3. The third step is to estimate the sampling error variance.

(1−r̅2 )2 K
Se = ∑ Ni
(3)

In this equation, K is the number of each study included in the analysis. The estimated sampling error
variance is then subtracted from the observed variance, thus leaving residual variance which gives the
unbiased estimation of population variance.

𝑆𝑝 = 𝑆𝑟 − 𝑆𝑒 (4)
4. The next step is to determine the confidence interval percentage level. Since the sample size in this research
exceeds 30, then the Z statistic can be calculated as follows.
r − (Sp x 1,96) , r + (Sp x 1,96) (5)
To test statistical validity, Hunter and Schmidt’s (1990) equation are used.
N 2 S2
2 S r
Xk−1 = r
=K (6)
(1−𝑟̅ 2 )2 S2
e

The relationship between the studied variables will become unmoderated, if the statistics show insignificant results,
2
usually larger than 𝑋𝑘−1,0.05 , which indicates that meta-analysis subgroup test is needed. This is done to determine a
new confidence interval which decreases heterogeneity level caused by the use of proxy in the various types of
variables. The sub-group meta-analysis gives a better picture of the studied subject than global meta-analysis (Fanani,
2014). Since the measurement of the dependent variable (tax compliance) only uses one proxy, this equation is
unnecessary.
The hypothesis is tested with Direct Hypothesis Test, following Garcí
a-Meca and Sánchez-Ballesta (2009) method.
1. This research analyzes the relationship between each independent variable and the dependent variable.
When the average correlation’s value lies between the minimum and the maximum confidence interval,
regardless whether the values are all positive or negative, then the relationship is significant. If one value is
negative while the other is positive (and vice versa), then the average correlation is insignificant.
2. If the average correlation shows a positive value and the confidence interval is significant, then the
relationship is positive so that the hypothesis should be accepted. The opposite condition rejects the
hypothesis.
3. Results
3.1 Data and Result
This research uses a purposive sampling method to obtain representative samples according to the criteria determined
and shown in table 1.

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Table 1. Sampling Criteria

Number Sampling Criteria Quantity

1. Articles on tax compliance in Indonesia, based on Google Scholar search, between 70
2006-2016
2. Inaccessible articles 6
3. Articles with less than three independent variables that appear in every relevant research 3
4. Articles that do not provide statistic values needed 4
Total articles used as samples 57
There are 57 relevant research articles and able to fulfill the criteria. Variables that become the research subject are
variables that were studied and reported by at least three research, each for the individual and institutional taxpayer.
Research used as samples were done between 2006 and 2016. The results of global meta-analysis for the relationship
of explanatory variable and individual and institutional taxpayers’ compliance in Indonesia are explained below.
Table 2. Hypothesis Testing- Meta Analisis

95% Confidence
ExplanatoryVariable N Studies r Sr Se Sp Interval
Tax Socialization 1545 11 0,274* 0,025 0,006 0,019 0,235 - 0,313
Tax Knowledge 1894 15 0,316* 0,044 0,006 0,037 0,242 - 0,390
Tax Awareness 1383 16 0,374* 0,0299 0,0085 0,021 0,332 - 0,416
Tax service quality 2668 26 0,297* 0,042 0,008 0,034 0,229 - 0,366
Tax Saction 3170 28 0,311* 0,032 0,0072 0,024 0,262 - 0,360
Tax Audit 1455 11 0,239* 0,021 0,0067 0,0143 0,211 - 0,267
On table 2, tax socialization variable has a positive and significant relationship with tax compliance, proven by the r
value which lies in between the confidence interval. The meta-analysis results of tax knowledge variable give
empirical evidence that tax knowledge has a positive and significant relationship with tax compliance; therefore
hypothesis 2 is accepted. Higher taxpayers’ knowledge on taxation correlates with higher levels of tax compliance.
Hypothesis 3, which states that tax awareness has a positive relationship with tax compliance, is accepted. Higher tax
awareness correlates with higher levels of tax compliance. Tax service quality variable also has a positive and
significant relationship with tax compliance; therefore hypothesis 4 is accepted. Better service quality provided by
tax officers correlates with higher levels of tax compliance.
Meta-analysis of tax sanction variable gets some empirical evidence which supports hypothesis 5. Tax sanction has a
positive and significant relationship with tax compliance. The meta-analysis results of tax audit variable show that it
has a positive relationship with tax compliance, which shows that tax audit could improve tax compliance. Therefore,
hypothesis 6 is accepted.
Table 3 shows the tax compliance meta-analysis results if separated into individual and institutional tax compliance.
Meta-analysis shows that all 6 variables have both positive and significant relationship with individual tax
compliance.

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Table 3. Meta Analysis Individual Tax Payer and Institutional Tax Payer

k r 95% Confidence k R 95% Confidence

Explanatory Variable Interval Interval
Individual Tax Payer Institutional Tax Payer
Tax Socialization 8 0,301* 0,279 – 0,324 3 0,179* 0,169 – 0,189
Tax Knowledge 8 0,364* 0,287 – 0,44 7 0,265* 0,204 – 0,326
Tax Awareness 13 0,365* 0,313 – 0,417 3 0,420 0,437 – 0,404
Tax service quality 20 0,307* 0,225 – 0,338 6 0,275* 0,239 – 0,312
Tax Saction 21 0,319* 0,270 – 0,369 7 0,276* 0,233 – 0,320
Tax Audit 4 0,177* 0,147 – 0,206 7 0,277* 0,257 – 0,297
On the other hand, all variables, except tax awareness variable (which shows no significant relationship), have both
positive and significant relationship with institutional tax compliance.
4. Discussion
Changes in taxation laws force DGT to do tax socialization and help the public understand the new taxation laws.
Tax socialization is expected to increase all taxpayers’ understanding and knowledge, as well as their awareness in
paying and reporting taxes. Hypothesis test on tax socialization and tax compliance gave positive and significant
results. If the test is done separately for individual and institutional taxpayers, the relationship is still positive and
significant for both tests.
Generally, tax socialization could increase the number of taxpayers and their tax compliance. The government must
be able to show that the tax funds are used for public needs (Herryanto & Toly, 2013). With tax socialization,
effective participation of the public in fulfilling their rights and obligations as taxpayers are expected. Research done
by Putra et al. (2014), Andyastuti et al. (2013), Ariesta and Suryaningsih (2013), and Pamuji et al. (2014) stated that
tax socialization has a positive relationship with tax compliance.
Taxpayers’ knowledge affects their tax compliance. The self-assessment system in Indonesia dictates that taxpayers
must completely understand about fulfilling their tax duties. Meta-analysis of tax knowledge variable gave positive
and significant results. When the test is done separately for individual and institutional taxpayers, the outcome is still
positive and significant for both tests. This is supported by Nugroho (2012) opinion that taxpayers with higher tax
knowledge can behave better by the tax provisions.
Tax awareness is a condition where taxpayers understand, acknowledge, appreciate, and comply with tax provisions
as well as having the competence and will to fulfill their tax duties. Generally, tax awareness has a positive and
significant relationship with both individual and institutional tax compliance. Tax awareness relates to taxpayers’
perception and affects their behavior. Taxpayers with better awareness behave more appropriately by the tax
provisions, so they have the will to fulfill their tax duties.
But when the meta-analysis on tax awareness is separated for individual and institutional taxpayers, the result shows
that tax awareness has no significant relationship with institutional tax compliance. This may relate to institutional
taxpayers’ higher complexity: their Annual Tax Return reports (Surat Pemberitahuan Tahunan) and larger sums of tax
may cause them to tend to exploit tax law loopholes or even disobey the tax laws.
The success of tax collecting does not depend only on the taxpayer only, but also depends on the tax service quality
provided by DGT. Hypothesis testing on tax service quality shows a positive and significant relationship with both
individual and institutional taxpayers. So does the separated meta-analysis. Previous research also shows that tax
service quality has a positive and significant relationship with tax compliance (Andyastuti et al., 2013; Ariesta &
Suryaningsih, 2013; Dyah et al., 2015; Mahardika, 2015; Pandan, 2014; Paramartha & Rasmini, 2015; Rohmawati &
Rasmini, 2012; Sukmawati, 2015).
The level of tax compliance is also affected by tax sanctions. Tax sanction is a preventive measure of the violation of
taxation norms (Mardiasmo, 2003). Hypothesis testing on tax sanction shows a positive and significant relationship
with both individual and institutional tax compliance. Taxpayers will fulfill their tax duties if they view that the tax
sanction applied upon violation is a severe harm (Fraternesi, 2001). The higher the tax payable, the harder it is for the
taxpayers to pay them. Even though taxpayers are not rewarded for their compliance, they would be punished if they
neglect to pay taxes, or are deliberately not fulfilling their tax duties (Jatmiko, 2006).

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One of DGT’s efforts to monitor the tax self-assessment system is tax audit. Meta-analysis shows that tax audit has a
positive and significant relationship with both individual and institutional tax compliance. The separated analysis
also gives the same results: tax audit has a positive and significant relationship, either for individual or institutional
tax payer’s compliance. This is consistent with the 2015 tax audit (to support taxpayer counseling year), which
showed that tax audit affects tax compliance. Tax audit has an important role in testing the compliance audit, which
is, in turn, one of the most important sources of the measure of tax compliance and the sum of tax payable, so tax
audit is expected to have a deterrent effect. This effect should ultimately increase tax compliance and maximize tax
income (Irawan & Budiono, 2015).
These factors are tax socialization, tax knowledge, tax awareness, tax service quality, tax sanction, and tax audit. By
using meta-analysis approach, it is concluded that tax socialization, tax knowledge, tax awareness, tax service quality,
tax sanction, and tax audit have both positive and significant relationship either for individual or institutional tax
payer’s compliance.
This research has two implications: theoretical and practical. Theoretically, this research enriches the literature and
gives a conclusion for previous researches about tax compliance in Indonesia, which results were varied. Practically,
this research gives a clearer picture to the government about factors (tax socialization, tax knowledge, tax awareness,
tax service quality, tax sanction, and tax audit) that could be improved to increase tax compliance.
This research has three identified limitations. First, individuals as entities that represent the institutional taxpayers are
not clearly identified. Second, this research only considers variable similarity, while it is possible that the same
variable was measured by a different indicator. Third, the difference test was only done through the independent
t-test instead of the paired t-test, even though the test is intended to compare before and after taxation events.
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